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References in the incorporated Sections to sales of cigarettes mean sales of little cigars in packages of 20 or 25 little cigars. (Source: P.A. 98-273, eff. 8-9-13.) (35 ILCS 143/10-50) Sec. 10-50. Violations and penalties. When the amount due is under $300, any distributor or remote retail seller who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer or agent of a corporation engaged in the business of distributing or engaging in remote retail sales of tobacco products to retailers or and consumers located in this State who signs a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 4 felony. Any person who violates any provision of Section 10-20, 10-21, or 10-22, or 10-24 of this Act, fails to keep books and records as required under this Act, or willfully violates a rule or regulation of the Department for the administration and enforcement of this Act is guilty of a Class 4 felony. A person commits a separate offense on each day that he or she engages in business in violation of Section 10-20, 10-21, or 10-22, or 10-24 of this Act. If a person fails to produce the SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468